欢迎扫描下方二维码关注： 来源：北京税务 增值税法 系列宣传 应纳税额计算 一、应纳税额计算 根据《中华人民共和国增值税法》第三章第十四条规定： 按照一般计税方法计算缴纳增值税的，应纳税额为当期销 项税额抵扣当期进项税额后的余额。 按照简易计税方法计算缴纳增值税的，应纳税额为当期销售额乘以征收率。 进口货物，按照本法规定的 组成计税价格 乘以适用税率计算缴纳增值税。组成计税价格，为关税计税价格加上关税 和消费税；国务院另有规定的，从其规定。 二、销项税额、进项税额 销售额，是指纳税人发生应税交易取得的与之相关的价款，包括货币和非货币形式的经济利益对应的全部价款，不包 括按照一般计税方法计算的销项税额和按照简易计税方法计算的应纳税额。 销 售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。 来源 北京税务 根据《中华人民共和国增值税法》第三章第十六条规定 ： 销项税额，是指纳税人发生应税交易，按照销售额乘以本法规定的税率计算的增值税税额。 进项税额，是指纳税人购进货物、服务、无形资产、不动产支付或者负担的增值税税额。 纳税人应当凭法律、行政法规或者国务院规定的增值税扣税凭证从销项税额 ...

Vehicle Purchase Tax - Vehicle purchase tax is applicable to individuals and entities purchasing taxable vehicles in China, including cars, trams, trailers, and motorcycles with engine displacement over 150ml [1] - The tax rate is currently set at 10% of the vehicle's actual transaction price, excluding tax. For example, a vehicle priced at 100,000 RMB incurs a tax of 10,000 RMB [1] - There are exemptions for new energy vehicles: those purchased between January 1, 2024, and December 31, 2025, are exempt from this tax, with a maximum exemption of 30,000 RMB per vehicle [1] - For new energy vehicles purchased between January 1, 2026, and December 31, 2027, the tax is halved, with a maximum reduction of 15,000 RMB per vehicle [1] Vehicle and Vessel Tax - Vehicle and vessel tax is declared annually, calculated monthly, and paid in a lump sum. The tax obligation arises in the month ownership or management rights are acquired [3] - The tax amount for newly purchased vehicles or vessels is calculated monthly from the month the tax obligation arises, using the formula: (annual tax amount / 12) × number of taxable months [3] - There are tax reductions for energy-saving vehicles, which are taxed at half the rate, and new energy vehicles, which are exempt from this tax [3] - Specific exemptions apply in Shanghai for certain vehicles used in public transport and for rural residents' motorcycles and low-speed vehicles [3]

欢迎扫描下方二维码关注： 为了让您更清晰地理解社保费征缴政策、熟悉申报缴纳流程、掌握操作要领，我们特此推出 " 社保缴费指南 " 系列内容， 系统梳理常见社保费申报缴纳问题，为您提供准确、实用、及时的政策解读与操作指引。 单位社保费申报逾期了怎么办？ 有什么影响吗？ 注意！ 单位社保费申报要是逾期了 不仅影响参保职工的 医疗报销、工伤待遇等权益 还会产生滞纳金 可能对单位信用产生影响 发生贷款被拒、融资受阻 等隐性风险 下面小编就教大家 如何通过 电子税务局 社保费管理缴费客户端 等渠道 进行补申报 逾期了的快快补起来！ 电子税务局 0 1 1.登录电子税务局，依次点击 【地方特色】-【社保业务】-【单位社会保险费申报】 模块，进入社保费数据确认界面。 2.系统会默认显示全部未申报的预处理数据，用人单位可选择费款所属期指定月份数据进行核实。点击 【单位编号】 ，可查看员工社保费缴费明细。 | | | | | | | Ac-1 Kil-1 | BRACO IMMOURS HARDE | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | - ...

欢迎扫描下方二维码关注： 二、哪些车船需要缴纳车船＾ CD 在中华人民共和国境内 属于《中华人民共和国车船 税法》所附《车船税税目税 额表》规定的车辆、船舶的 所有人或者管理人，为车船 税的纳税人，应当依法缴纳 车船税。 车船面接规定的征面范围 是税法所附《车船税税目税额表》所列 的车辆、船舶，包括依法应当在车船登记管 理部门登记的机动车辆和船舶，也包括依法 不需要在车船登记管理部门登记的在单位内 部场所行驶或者作业的机动车辆和船舶。 上位彻动车辆包括 00:00 2020 200 0 0 0 商用车 挂车 乘用车 (包括客车、货车) 轮式专用 摩托车 专用作业车 机械车 位位如不需要做勾车出租。 船舶，是指各类机动、非机动船舶以及 其他水上移动装置，但是船舶上装备的救生 艇筏和长度小于5米的艇筏除外。 三、什么时间缴纳? 车船税纳税义务发生时间 为取得车船所有权或者管理权 的当月 生用研发电电服, 分目试笔。一次搜索20。 纳税年度为公历1月1日至12月31日。 由保险机构代收代缴机动车车船税的， 纳税人应当在购买机动车交强险的同时缴纳 车船税。 | 川、 | 年船舶应纳税额怎么计算? | | | | | ...

Key Points - The article discusses tax implications for year-end bonuses and various employee subsidies, emphasizing the need for proper tax reporting and compliance [1][3][4] - It highlights that certain subsidies, such as living allowances, may not be subject to individual income tax, while others, like benefits for purchasing cars or housing, must be included in taxable income [2][4] - The article provides a step-by-step guide for correcting personal income tax declarations, ensuring accurate reporting and compliance with tax regulations [6] Group 1: Employee Subsidies and Taxation - Employee subsidies provided by companies, such as living allowances, may be exempt from individual income tax if they meet specific criteria [1][2] - Year-end bonuses can be calculated separately from regular income, allowing employees to apply a monthly tax rate based on the bonus amount divided by 12 [4] - Companies must ensure that any non-cash benefits, like gifts or welfare items, are accounted for as "deemed sales" for corporate income tax purposes [15][16] Group 2: Tax Declaration Corrections - To correct personal income tax declarations, employees must log into the tax authority's electronic system and follow a specific process to amend their submissions [6] - It is crucial to ensure that any corrections made do not affect subsequent tax periods, requiring careful tracking of all declarations [6] - Companies should be vigilant in identifying any instances of "deemed sales" throughout the year to ensure accurate tax adjustments during corporate income tax filings [17]